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2017 (12) TMI 1290 - AT - Central ExciseExtended period of limitation - extended period of limitation - Held that: - the fact regarding wrong availment of cenvat credit by the appellant was within the knowledge of the department way back in March, 2000 itself, and in such eventuality, the department was required to issue the SCN within the normal period of one year as prescribed under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the CEA, 1944 - the SCN having being issued beyond the period of one year from the relevant date, the same is barred by limitation of time - appeal allowed - decided in favor of appellant.
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